https://www.taxtmi.com/caselaws?id=87437 Refund under an exemption scheme could not be denied solely for non-compliance with Chapter X procedure where the goods were otherwise eligible, the actual user held the required licence, and the CT-2 certificate had been produced. The lapse was treated as procedural only, and the substantive entitlement to exemption was held to prevail over the irregularity. On that basis, denial of refund for procedural defect alone was not justified, and the Revenue challenge failed. en-us Mon, 03 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 10:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87437 Refund under an exemption scheme could not be denied solely for non-compliance with Chapter X procedure where the goods were otherwise eligible, the actual user held the required licence, and the CT-2 certificate had been produced. The lapse was treated as procedural only, and the substantive entitlement to exemption was held to prevail over the irregularity. On that basis, denial of refund for procedural defect alone was not justified, and the Revenue challenge failed. Case-Laws Central Excise Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87437